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2002 Revenue Collections

The Revenue Division has prepared its
report of actual revenue collections for 2002. Revenues collected by them include sales
and use taxes (excluding vehicle and auto rental taxes), public utility taxes,
occupational license taxes, insurance premium taxes, hotel-motel taxes, gaming admission
fees, and interest and penalties on these taxes. Total 2002 revenue collections amounted
to $329,543,923.

By far, the largest revenue sources collected by the Revenue Division
are sales and use taxes, which amounted to $288,033,678 in 2002. This amount does not
include sales and use taxes on vehicles and auto rental taxes which are collected by the
State of Louisiana, but does include amounts escrowed for enterprise zone rebates.
The Revenue Division is the centralized collector of sales and use taxes for all
local jurisdictions located in East Baton Rouge Parish. The division collects sales and
use taxes for the City-Parish General Fund, Parish Sewer Improvements Fund, Parish Street
Improvements Fund, East Baton Rouge Parish School Board, East Baton Rouge Parish School
Board Educational Facilities Improvement District, the City of Baker, and the City of
Zachary.

The costs associated with sales and use tax collections are shared by
local taxing entities. Actual collection costs for 2002 were $3,035,870, or 1.05% of total
sales and use tax collections. These costs are prorated to each entity based on the
percentage of collections. The 2002 sales and use tax collections and collection costs for
each jurisdiction were as follows:

Jurisdiction

Actual
2002
Collections

Percent of Total
Collections

Actual
Collection
Costs

City-Parish

$115,607,970

40.14%

$1,218,506

EBRP School Board

60,625,771

21.05%

638,995

EBRP School Board EFID

52,568,916

18.25%

554,076

EBRP Sewer Fund

26,535,280

9.21%

279,681

Street Improvement:

City-Parish

25,489,045

8.85%

268,654

City of Baker

417,400

0.14%

4,399

City of Zachary

626,074

0.22%

6,599

City of Baker

2,610,460

0.91%

27,514

City of Zachary

3,552,762

1.23%

37,446

$288,033,678

100.00%

$3,035,870

Another revenue source collected by the Revenue Division
is the hotel-motel occupancy tax. This tax is collected and distributed to the Baton Rouge
Area Convention and Visitors Commission and the Riverside Centroplex Capital Improvement
Fund. Hotel-motel tax revenues for 2002 were $3,094,883. The actual collection cost
charged to the Commission is $6,000 annually.

Other revenues, including related interest and penalties, collected by the Revenue Division in 2002 are itemized
as follows:

Public Utility Taxes

$20,509,346

Occupational License Taxes

7,630,465

Insurance Premium Taxes

3,144,231

Gaming Admissions Fees

7,131,320

$38,415,362

If you feel the information on this page is incorrect or out
dated, please contact this department's
content manager.